Began the process of re-engineering processes in the private sector as a way to assist organizations in re-thinking how to run the business in order to improve production processes and reduce operational cost, to get to compete on a global level. That was a major restructuring by further evolution in the use of technology to support innovative operations.

 Entered the technology in all areas of life and different regulations, This led to use as a change in all aspects The companies achieved success and progress today through the use of resources so as to ensure the wishes of the customers and their needs, and the requirements of the market primarily, Which is reflected on the basis of building strate

Abstract

The research aims to identify the strategic leadership and its role in activating the Organisational Performance, which is an analytical study of the views of the heads of scientific departments at General Authority of groundwater researcher's quest focused towards building a theoretical framework suitable for strategic leadership and performance Organisational and itُs dimensions.To achieve the aims of the research is designed to identify the researcher included (35) items to collect the raw data from the research sample consisting of 33 of the heads of departments. Data was collected by questionnaire, field visits, interviews and some official documents to complete the search data. It has also been used a numb

The continuous technical development in the means of communication and information technologies has led to an increase in competition in the provision of service and product on the part of the organizations, as this competition does not know silence and stability on specific methods, but rather it is a world that is constantly moving and renewed in approaches, methods and approaches, and the focus of attention of integrated marketing communications practitioners are Customers, for them, organizations sell their goods, products, services, and ideas, and with them, they become stronger in competition.
This scientific study aimed to identify the trends of the initiators towards the integrated marketing communications of (the Emirates Tel

Background: Verrucous carcinoma (VSCC) is considered as a rare well differentiated carcinoma variant of SCC with no metastatic potential. The aim of this study is to evaluate the Immunohistochemical expression MMP-2, VEGF and D2-40 expression in OSCC and VSCC. Materials and methods: Thirty formalin fixed paraffin embedded tissue blocks of OSCC and another twelve VSCC were collected and Four micrometer thick sections were cut from each block and mounted on positively charged slides and stained immunohistochemically with monoclonal antibodies to MMP-2, VEGF and D2-40. Results: there is no statistical difference between SCC and VSCC regarding the immunoexpression of MMP-2 and VEGF. While the lymphatic vessels density were higher in SCC than V

Although Friction Stir Welding (FSW) is broadly invested in joining aluminum alloys, welding T-joint configurations display revealing challenges due to the interface’s intricate material flow and stress development. Defect formation, including voids and lack of fusion, as well as sudden response forces and residual stresses, can substantially undermine joint performance. This study presents an innovative three-dimensional finite element model to predict the coupled thermomechanical conditions experienced during the friction stir welding (FSW) of AA 6061-T6 lap T-joint design. The study identifies the geometrical parameters of the FSW tool, including shoulder and pin diameters, as well as pin form (cylindrical and tapered), as critical var

This research aims to study the relationship between sports anxiety and accuracy of aiming when jumping high in handball, considering that anxiety is one of the most important psychological factors affecting the skill performance of athletes, especially in precise and complex tasks. The study relied on the descriptive associative approach, where data were collected from a sample of fourth-stage students at the Faculty of physical education and sports sciences at the University of Baghdad for the academic year (2024-2025), numbering (16) students, and anxiety levels were measured using standardized scales, in addition to evaluating the accuracy of aiming when jumping high according to specific technical standards. The results showed that the

The significance of the current research lies in studying the impact of the Guidance Technique (Stopping Negative Thinking) to reduce psychological reluctance in swimming lessons among female students of Physical Education and Sports Sciences highlighting the concept of psychological reluctance and how to confront it in the swimming lessons. The research provides a comprehensive and integrated theoretical framework that benefits the guiding process, contributing to the development of guiding programs that help reduce or eliminate psychological reluctance. Additionally, this research offers a psychological reluctance scale, aiding in the evaluation and diagnosis of students for the purpose of guiding them. The research addressed an i

في البداية اود الاشارة الى ان فهم حقيقة الازمة هو ذو جانب فني يتعلق بالجينات الوراثية لنظام يملك في احيناته قدرة عالية على تفريخ المشتقات. هذا النظام الذي يزداد عقما وتدميرا يزداد قدرة على خلق النقود الائتمانية/المشتقات، وكلما اقتربنا اكثر من فهم هذا الجانب كلما اسقطت في ايدينا تلك التوصيفات الاكاديمية الجاهزة في نقص الرقابة والاشراف، تركيز المخاطر،....الخ التي تناولتها الكتابات الشائعة في معظم طروحات

Abstract

The leases, are regarded as one of the most controversial accounting issues in recent years, since they  represents one of the important sources of funding, which may be exploited by the tenant as off- Balance sheet Financing , which negatively affects the quality of financial reporting. The Financial Accounting Standards Board (FASB) and the International Accounting Standards Board (IASB) have "significant" interest in accounting for leases . FASB issued Statement of Financial Accounting Standards 13 on lease contracts in 1976 and IASB issued IAS 17 in 1980, which was amended in 1997 and IFRS 16, issued in January 2016, which will be effective on January 1, 2019 , to solve